資產負債表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金是否充足, 是否沒有債務壓力. 現金和短期借款和一年內到期長期負債都很高的話要小心, 滿手現金卻不還債, 可能有問題
- 應收帳款或存貨是否突然大幅增加, 留意應收帳款超過營收
- 營收和獲利增加的速度要大於存貨和應收帳款的速度; 營收衰退, 應收帳款正常也要跟著減少
- 營業活動負債: 因營業活動而產生, 如應付帳款, 應付票據, 合約負債等, 通常不需要支付利息. 此類型負債上升, 通常代表業績增加, 議價能力變好
- 最容易被操弄的資產是應收帳款, 存貨和長期投資
- 如果有資金貸予他人要注意
- 非控制權益佔比: 非控制權益 / 股東權益總額, 如果這個值過大時要看個體報表, 不能只看合併報表
- 圖表中的值是加一取對數, 目的是為了看趨勢
- 還款急迫性 - 公司債 > 應付票據 > 銀行借款 > 應付員工 > 應付帳款/費用 > 其它
- 如果未分配盈餘為負, 就算當年有獲利也沒法配息
- 如果配息能力(未分配盈餘+其它權益)為負, 有可能會無法配息
| 現金及約當現金 YoY | 短期借款 YoY | 一年內到期長期負債 YoY | 資金貸予他人 YoY | 營收 YoY | 淨利 YoY | 應收帳款及票據 YoY | 應收帳款佔營收比(%) YoY | 存貨 YoY | 長期投資 YoY | 長期負債 YoY | 商譽及無形資產 YoY | 股本 YoY | 法定盈餘公積 YoY | 特別盈餘公積 YoY | 未分配盈餘 YoY | 保留盈餘 YoY | 其它權益 YoY | 配息能力 YoY | 非控制權益佔比 YoY | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 128.2 | 36.78 | 0 | 0 | 0 | 0 | 0 | 0 | 269.13 | -7.04 | 54.88 | -11.1 | 26.24 | 9.24 | 9.75 | 17.51 | 41.04 | -28.23 | 0.1 | 0.0 | 0 | 0 | 1.71 | -47.55 | 29.3 | 0.0 | 34.71 | 21.66 | 1.46 | -87.57 | 127.82 | 26.57 | 163.99 | 16.08 | 0.72 | 0 | 128.54 | 29.15 | 0.02 | 35.83 |
| 2022 (9) | 93.73 | -10.08 | 0 | 0 | 0 | 0 | 0 | 0 | 289.51 | -0.25 | 61.73 | 16.03 | 24.02 | -19.75 | 8.30 | -19.54 | 57.18 | 23.63 | 0.1 | 0.0 | 0 | 0 | 3.26 | 210.48 | 29.3 | 0.0 | 28.53 | 22.92 | 11.75 | 25.27 | 100.99 | 27.61 | 141.27 | 26.44 | -1.46 | 0 | 99.53 | 47.69 | 0.01 | -38.22 |
| 2021 (8) | 104.24 | -3.18 | 28.17 | -42.71 | 0 | 0 | 0 | 0 | 290.24 | 18.88 | 53.2 | 10.95 | 29.93 | 8.25 | 10.31 | -8.95 | 46.25 | 23.33 | 0.1 | -44.44 | 0 | 0 | 1.05 | 0.96 | 29.3 | 0.0 | 23.21 | 26.07 | 9.38 | 37.34 | 79.14 | 26.58 | 111.73 | 27.31 | -11.75 | 0 | 67.39 | 26.82 | 0.02 | 8.76 |
| 2020 (7) | 107.66 | 44.05 | 49.17 | 90.36 | 0 | 0 | 0 | 0 | 244.14 | 2.03 | 47.95 | 6.46 | 27.65 | 12.4 | 11.33 | 10.17 | 37.5 | 11.81 | 0.18 | 0.0 | 0 | 0 | 1.04 | 160.0 | 29.3 | 0.0 | 18.41 | 32.35 | 6.83 | 133.9 | 62.52 | 19.5 | 87.76 | 26.93 | -9.38 | 0 | 53.14 | 16.82 | 0.02 | 30.0 |
| 2019 (6) | 74.74 | 63.44 | 25.83 | 226.96 | 0 | 0 | 0 | 0 | 239.29 | 9.37 | 45.04 | 24.08 | 24.6 | -18.73 | 10.28 | -25.7 | 33.54 | -5.92 | 0.18 | 0.0 | 0 | 0 | 0.4 | 33.33 | 29.3 | 0.0 | 13.91 | 35.31 | 2.92 | 48.98 | 52.32 | 26.93 | 69.14 | 29.31 | -6.83 | 0 | 45.49 | 18.77 | 0.02 | 18.04 |
| 2018 (5) | 45.73 | 7.4 | 7.9 | 0 | 0 | 0 | 0 | 0 | 218.78 | 11.08 | 36.3 | 0.97 | 30.27 | 31.55 | 13.84 | 18.43 | 35.65 | 13.17 | 0.18 | 0.0 | 0 | 0 | 0.3 | 11.11 | 29.3 | 0.0 | 10.28 | 53.89 | 1.96 | 0 | 41.22 | 3.57 | 53.47 | 15.01 | -2.92 | 0 | 38.3 | 1.22 | 0.01 | 13.01 |
| 2017 (4) | 42.58 | -0.37 | 0 | 0 | 0 | 0 | 0 | 0 | 196.96 | 4.41 | 35.95 | -2.55 | 23.01 | 1.9 | 11.68 | -2.4 | 31.5 | 8.88 | 0.18 | -43.75 | 0 | 0 | 0.27 | 17.39 | 29.3 | 0.0 | 6.68 | 122.67 | 0 | 0 | 39.8 | 8.01 | 46.49 | 16.66 | -1.96 | 0 | 37.84 | 0.91 | 0.01 | -1.28 |
| 2016 (3) | 42.74 | -28.64 | 0 | 0 | 0 | 0 | 0 | 0 | 188.64 | 12.15 | 36.89 | 39.68 | 22.58 | 10.85 | 11.97 | -1.16 | 28.93 | 5.62 | 0.32 | 0.0 | 0 | 0 | 0.23 | -28.12 | 29.3 | 0.0 | 3.0 | 710.81 | 0 | 0 | 36.85 | 40.11 | 39.85 | 49.42 | 0.65 | -90.82 | 37.5 | 12.34 | 0.01 | 27.63 |
| 2015 (2) | 59.89 | 135.88 | 0 | 0 | 0.15 | -97.14 | 0 | 0 | 168.21 | 21.37 | 26.41 | 38.56 | 20.37 | 31.93 | 12.11 | 8.7 | 27.39 | 2.13 | 0.32 | -3.03 | 23.0 | -50.44 | 0.32 | -20.0 | 29.3 | 28.96 | 0.37 | 0 | 0 | 0 | 26.3 | 610.81 | 26.67 | 620.81 | 7.08 | 10.62 | 33.38 | 230.5 | 0.01 | -58.54 |
| 2014 (1) | 25.39 | 39.97 | 8.61 | -27.71 | 5.25 | -51.75 | 0 | 0 | 138.59 | 14.32 | 19.06 | 24.82 | 15.44 | 13.95 | 11.14 | -0.33 | 26.82 | 13.69 | 0.33 | 0.0 | 46.41 | 156.13 | 0.4 | -18.37 | 22.72 | -9.12 | 0 | 0 | 0 | 0 | 3.7 | 0 | 3.7 | 0 | 6.4 | 81.3 | 10.1 | 0 | 0.02 | -62.27 |
| 現金及約當現金 QoQ YoY | 短期借款 QoQ YoY | 一年內到期長期負債 QoQ YoY | 資金貸予他人 QoQ YoY | 營收 QoQ YoY | 淨利 QoQ YoY | 應收帳款及票據 QoQ YoY | 應收帳款佔營收比(%) QoQ YoY | 存貨 QoQ YoY | 長期投資 QoQ YoY | 長期負債 QoQ YoY | 商譽及無形資產 QoQ YoY | 股本 QoQ YoY | 法定盈餘公積 QoQ YoY | 特別盈餘公積 QoQ YoY | 未分配盈餘 QoQ YoY | 保留盈餘 QoQ YoY | 其它權益 QoQ YoY | 配息能力 QoQ YoY | 非控制權益佔比 QoQ YoY | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 130.8 | -18.98 | 16.3 | 4.26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 78.6 | 6.02 | 13.85 | 17.71 | 0.11 | 11.66 | 28.72 | 12.28 | 6.73 | 9.96 | 8.55 | -1.84 | 40.05 | 2.48 | -5.09 | 0.1 | 0.0 | 0.0 | 4.26 | 0 | 0 | 1.53 | -3.77 | -50.49 | 29.3 | 0.0 | 0.0 | 40.21 | 0.0 | 15.85 | 0 | 0 | -100.0 | 138.31 | 14.68 | 21.79 | 178.52 | 11.01 | 19.23 | 0.89 | -82.65 | -83.33 | 139.2 | 10.71 | 17.07 | 0.02 | 13.62 | -8.97 |
| 24Q2 (19) | 161.45 | 9.09 | 31.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 74.14 | 17.44 | 10.49 | 17.69 | 23.79 | 30.65 | 25.58 | 6.67 | 17.99 | 9.18 | 3.98 | 12.28 | 39.08 | -6.95 | -15.87 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 1.59 | -3.05 | -49.52 | 29.3 | 0.0 | 0.0 | 40.21 | 15.85 | 15.85 | 0 | -100.0 | -100.0 | 120.6 | 12.76 | 23.44 | 160.81 | 12.36 | 20.12 | 5.13 | -18.18 | 320.49 | 125.73 | 11.05 | 27.1 | 0.01 | 4.59 | -21.17 |
| 24Q1 (18) | 148.0 | 15.44 | 32.59 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 63.13 | -12.74 | 4.09 | 14.29 | 0.7 | 26.57 | 23.98 | -8.61 | 4.9 | 8.83 | -9.45 | 8.47 | 42.0 | 2.34 | -20.57 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 1.64 | -4.09 | -48.43 | 29.3 | 0.0 | 0.0 | 34.71 | 0.0 | 21.66 | 1.46 | 0.0 | -87.57 | 106.95 | -16.33 | -4.75 | 143.12 | -12.73 | -6.19 | 6.27 | 770.83 | 983.1 | 113.22 | -11.92 | 1.48 | 0.01 | -31.57 | -9.63 |
| 23Q4 (17) | 128.2 | 13.99 | 36.78 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 72.35 | 4.79 | 5.95 | 14.19 | -10.53 | -3.6 | 26.24 | -2.49 | 9.24 | 9.75 | -3.96 | 17.51 | 41.04 | -2.75 | -28.23 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 1.71 | -44.66 | -47.55 | 29.3 | 0.0 | 0.0 | 34.71 | 0.0 | 21.66 | 1.46 | 0.0 | -87.57 | 127.82 | 12.56 | 26.57 | 163.99 | 9.52 | 16.08 | 0.72 | -86.52 | 149.32 | 128.54 | 8.11 | 29.15 | 0.02 | 11.95 | 35.83 |
| 23Q3 (16) | 112.47 | -8.57 | 40.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 69.04 | 2.89 | -0.14 | 15.86 | 17.13 | 3.26 | 26.91 | 24.12 | 4.75 | 10.15 | 24.17 | 16.29 | 42.2 | -9.15 | -24.67 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 3.09 | -1.9 | 228.72 | 29.3 | 0.0 | 0.0 | 34.71 | 0.0 | 21.66 | 1.46 | 0.0 | -87.57 | 113.56 | 16.23 | 31.69 | 149.73 | 11.85 | 18.35 | 5.34 | 337.7 | 313.95 | 118.9 | 20.2 | 35.85 | 0.02 | -1.61 | 1.34 |
| 23Q2 (15) | 123.01 | 10.2 | 38.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 67.1 | 10.63 | -18.95 | 13.54 | 19.93 | -18.43 | 21.68 | -5.16 | -40.83 | 8.18 | 0.45 | -33.01 | 46.45 | -12.16 | -3.75 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 3.15 | -0.94 | 224.74 | 29.3 | 0.0 | 0.0 | 34.71 | 21.66 | 21.66 | 1.46 | -87.57 | -87.57 | 97.7 | -12.99 | 37.86 | 133.87 | -12.25 | 20.44 | 1.22 | 271.83 | 125.96 | 98.92 | -11.34 | 49.49 | 0.02 | 19.89 | 0.48 |
| 23Q1 (14) | 111.62 | 19.09 | -5.56 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 60.65 | -11.19 | -12.48 | 11.29 | -23.3 | -25.03 | 22.86 | -4.83 | -22.22 | 8.14 | -1.9 | -19.22 | 52.88 | -7.52 | 13.14 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 3.18 | -2.45 | 211.76 | 29.3 | 0.0 | 0.0 | 28.53 | 0.0 | 22.92 | 11.75 | 0.0 | 25.27 | 112.28 | 11.18 | 19.19 | 152.56 | 7.99 | 20.32 | -0.71 | 51.37 | 89.75 | 111.57 | 12.1 | 27.84 | 0.01 | 2.86 | -35.55 |
| 22Q4 (13) | 93.73 | 16.91 | -10.08 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 68.29 | -1.23 | -6.52 | 14.72 | -4.17 | 2.72 | 24.02 | -6.5 | -19.75 | 8.30 | -4.96 | -19.55 | 57.18 | 2.07 | 23.63 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 3.26 | 246.81 | 210.48 | 29.3 | 0.0 | 0.0 | 28.53 | 0.0 | 22.92 | 11.75 | 0.0 | 25.27 | 100.99 | 17.12 | 27.61 | 141.27 | 11.67 | 26.44 | -1.46 | -213.18 | 87.57 | 99.53 | 13.72 | 47.69 | 0.01 | -16.47 | -38.22 |
| 22Q3 (12) | 80.17 | -9.8 | -22.41 | 0 | 0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 69.14 | -16.49 | -7.92 | 15.36 | -7.47 | 11.55 | 25.69 | -29.89 | -22.1 | 8.73 | -28.47 | -24.6 | 56.02 | 16.08 | 34.21 | 0.1 | 0.0 | -44.44 | 0 | 0 | 0 | 0.94 | -3.09 | -15.32 | 29.3 | 0.0 | 0.0 | 28.53 | 0.0 | 22.92 | 11.75 | 0.0 | 25.27 | 86.23 | 21.67 | 33.21 | 126.51 | 13.82 | 29.99 | 1.29 | 127.45 | 111.13 | 87.52 | 32.27 | 64.7 | 0.02 | -2.45 | -19.93 |
| 22Q2 (11) | 88.88 | -24.8 | -26.48 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 82.79 | 19.47 | 11.5 | 16.6 | 10.23 | 35.51 | 36.64 | 24.67 | 22.99 | 12.20 | 21.12 | 14.56 | 48.26 | 3.25 | 18.4 | 0.1 | 0.0 | -44.44 | 0 | 0 | 0 | 0.97 | -4.9 | -17.09 | 29.3 | 0.0 | 0.0 | 28.53 | 22.92 | 22.92 | 11.75 | 25.27 | 25.27 | 70.87 | -24.77 | 39.07 | 111.15 | -12.34 | 33.03 | -4.7 | 32.18 | 58.81 | 66.17 | -24.18 | 67.31 | 0.02 | -23.11 | -14.84 |
| 22Q1 (10) | 118.19 | 13.38 | -1.26 | 28.17 | 0.0 | -42.71 | 0 | 0 | 0 | 0 | 0 | 0 | 69.3 | -5.13 | 2.14 | 15.06 | 5.09 | 17.29 | 29.39 | -1.8 | 0.51 | 10.08 | -2.29 | -8.53 | 46.74 | 1.06 | 17.64 | 0.1 | 0.0 | -44.44 | 0 | 0 | 0 | 1.02 | -2.86 | 10.87 | 29.3 | 0.0 | 0.0 | 23.21 | 0.0 | 26.07 | 9.38 | 0.0 | 37.34 | 94.2 | 19.03 | 25.0 | 126.79 | 13.48 | 26.02 | -6.93 | 41.02 | 27.05 | 87.27 | 29.5 | 32.51 | 0.02 | -1.39 | 0.63 |
| 21Q4 (9) | 104.24 | 0.88 | -3.18 | 28.17 | -42.71 | -42.71 | 0 | 0 | 0 | 0 | 0 | 0 | 73.05 | -2.72 | 7.97 | 14.33 | 4.07 | 10.91 | 29.93 | -9.25 | 8.25 | 10.31 | -10.93 | -8.94 | 46.25 | 10.8 | 23.33 | 0.1 | -44.44 | -44.44 | 0 | 0 | 0 | 1.05 | -5.41 | 0.96 | 29.3 | 0.0 | 0.0 | 23.21 | 0.0 | 26.07 | 9.38 | 0.0 | 37.34 | 79.14 | 22.26 | 26.58 | 111.73 | 14.81 | 27.31 | -11.75 | -1.38 | -25.27 | 67.39 | 26.82 | 26.82 | 0.02 | 8.25 | 8.76 |
| 21Q3 (8) | 103.33 | -14.53 | 2.2 | 49.17 | 0.0 | -12.17 | 0 | 0 | 0 | 0 | 0 | 0 | 75.09 | 1.13 | 7.44 | 13.77 | 12.41 | -6.9 | 32.98 | 10.71 | 8.06 | 11.58 | 8.69 | -10.19 | 41.74 | 2.4 | 23.27 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 1.11 | -5.13 | 30.59 | 29.3 | 0.0 | 0.0 | 23.21 | 0.0 | 26.07 | 9.38 | 0.0 | 37.34 | 64.73 | 27.02 | 30.45 | 97.32 | 16.48 | 29.99 | -11.59 | -1.58 | -19.24 | 53.14 | 34.36 | 33.18 | 0.02 | 3.75 | 14.36 |
| 21Q2 (7) | 120.89 | 0.99 | 28.39 | 49.17 | 0.0 | 53.51 | 0 | 0 | 0 | 0 | 0 | 0 | 74.25 | 9.43 | 23.67 | 12.25 | -4.6 | 1.58 | 29.79 | 1.88 | 11.87 | 10.65 | -3.3 | 0 | 40.76 | 2.59 | 25.53 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 1.17 | 27.17 | 42.68 | 29.3 | 0.0 | 0.0 | 23.21 | 26.07 | 26.07 | 9.38 | 37.34 | 37.34 | 50.96 | -32.38 | 46.31 | 83.55 | -16.96 | 39.06 | -11.41 | -20.11 | -17.87 | 39.55 | -39.95 | 57.26 | 0.02 | -9.14 | -8.47 |
| 21Q1 (6) | 119.7 | 11.18 | 49.07 | 49.17 | 0.0 | 90.36 | 0 | 0 | 0 | 0 | 0 | 0 | 67.85 | 0.28 | 45.73 | 12.84 | -0.62 | 57.16 | 29.24 | 5.75 | 36.7 | 11.02 | -2.73 | 0 | 39.73 | 5.95 | 20.03 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 0.92 | -11.54 | 16.46 | 29.3 | 0.0 | 0.0 | 18.41 | 0.0 | 32.35 | 6.83 | 0.0 | 133.9 | 75.36 | 20.54 | 24.58 | 100.61 | 14.64 | 30.14 | -9.5 | -1.28 | -24.18 | 65.86 | 23.94 | 24.64 | 0.02 | 6.57 | 33.33 |
| 20Q4 (5) | 107.66 | 6.48 | 44.05 | 49.17 | -12.17 | 90.36 | 0 | 0 | 0 | 0 | 0 | 0 | 67.66 | -3.19 | 12.3 | 12.92 | -12.64 | 11.0 | 27.65 | -9.4 | 12.4 | 11.33 | -12.15 | 0 | 37.5 | 10.75 | 11.81 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 1.04 | 22.35 | 160.0 | 29.3 | 0.0 | 0.0 | 18.41 | 0.0 | 32.35 | 6.83 | 0.0 | 133.9 | 62.52 | 26.0 | 19.5 | 87.76 | 17.22 | 26.93 | -9.38 | 3.5 | -37.34 | 53.14 | 33.18 | 16.82 | 0.02 | 13.83 | 30.0 |
| 20Q3 (4) | 101.11 | 7.38 | 0.0 | 55.98 | 74.77 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 69.89 | 16.41 | 0.0 | 14.79 | 22.64 | 0.0 | 30.52 | 14.61 | 0.0 | 12.89 | 0 | 0.0 | 33.86 | 4.28 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.85 | 3.66 | 0.0 | 29.3 | 0.0 | 0.0 | 18.41 | 0.0 | 0.0 | 6.83 | 0.0 | 0.0 | 49.62 | 42.46 | 0.0 | 74.87 | 24.62 | 0.0 | -9.72 | -0.41 | 0.0 | 39.9 | 58.65 | 0.0 | 0.02 | -16.97 | 0.0 |
